My take on this is that TANGLE-style reordering is much less necessary now that we have ubiquitous forward referencing and variables that can be declared in the middle of a function. If you read Knuth’s Pearls example[1], a lot of the code blocks would be separate constants or functions; but he’s using WEB to inline them to compensate for the one-pass compiler and associated limitations. In a modern language for the most part you
already have the freedom to order your code blocks however you want, and you don’t need a separate tool to make this possible. At that point the main advantage that the technique offers is particularly extensive and well-formatted comments.
McIlroy also touches on this in his review, though from the other direction:
> Perhaps the greatest strength of WEB is that it allows almost any sensible order of presentation. Even if you did not intend to include any documentation, and even if you had an ordinary cross-referencer at your disposal, it would make sense to program in WEB simply to circumvent the unnatural order forced by the syntax of Pascal.
[1] Of “Knuth v McIlroy” fame: https://homepages.cwi.nl/~storm/teaching/reader/BentleyEtAl8...